ExxonMobil Canada Resources Company v. The King, 2026 TCC 42 -- attach -- Incurring of Expense
taxpayer incurred costs as a result of a partial assignment to it of an agreement for conducting a feasibility study
Incurring of Expense
12 October 1999 Internal T.I. 9912347 F - FORFAITAIRE FIN DE LA LOCATION -- attach -- Incurring of Expense
excess kilometre charges at conclusion of lease were not deductible until then
11 February 2000 External T.I. 1999-0003965 F - DEPENSES ENGAGEES-PROVISIONS -- attach -- Incurring of Expense
reserve for future replacement of building components not currently deductible
26 February 2025 Internal T.I. 2023-0985151I7 F - Remboursement de frais juridiques par un actionnaire à sa société / Reimbursement of legal fees by a shareholder -- attach -- Incurring of Expense
contingent dividend prospect likely did not support a deduction for an obligation to reimburse legal fees
18 September 2001 Internal T.I. 2001-0082997 F - COTISATIONS PATRONALES REGIME DIFFERES -- attach -- Incurring of Expense
Fédération case does not impact the deductibility of contributions to various deferred compensation plans
14 July 2003 Internal T.I. 2003-0016677 F - BONIS A PAYER ET BENEFICES MARGINAUX -- attach -- Incurring of Expense
obligation of corporation to pay bonuses out of annual profits could be established by oral agreement and book entries
26 February 2004 External T.I. 2003-0045471E5 F - Prêt à un actionnaire -- attach -- Incurring of Expense
forgiven amount not deductible in computing income
26 August 2005 Internal T.I. 2005-0131171I7 F - Alinéa 18(1) e) de la LIR -- attach -- Incurring of Expense
no expense incurred for maintenance obligation until contractual obligation to someone
13 May 2009 External T.I. 2009-0314851E5 F - Frais d'administration, régimes de pensions -- attach -- Incurring of Expense
payment by employer to pension plan of ITCs generated by it on pension plan administration expenses could be deductible if pursuant to legal obligation
11 August 2020 Internal T.I. 2018-0782181I7 - Successored CCEE and Non-Capital Losses -- attach -- Incurring of Expense
successored resource expenses are not deductible under s. 9
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